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    August 11, 2026   Case LawsGST
    GST valuation of online gaming actionable claims follows Supreme Court findings, leaving show cause notice adjudication to proceed.
    August 11, 2026   Case LawsGST
    GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.
    August 11, 2026   Case LawsGST
    Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.
    August 11, 2026   Case LawsGST
    Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.
    August 11, 2026   Case LawsGST
    Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.
    August 11, 2026   Case LawsGST
    Effective GST notice service requires meaningful hearing opportunity; portal-only ex parte assessment was set aside for fresh consideration.
    August 11, 2026   Case LawsGST
    Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.
    August 11, 2026   Case LawsGST
    Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
    August 11, 2026   Case LawsIncome Tax
    Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
    August 11, 2026   Case LawsIncome Tax
    NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
    August 11, 2026   Case LawsIncome Tax
    Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
    August 11, 2026   Case LawsIncome Tax
    Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
    August 11, 2026   Case LawsIncome Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case LawsIncome Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no expr...
    August 11, 2026   Case LawsIncome Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case LawsIncome Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case LawsIncome Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
    August 11, 2026   Case LawsIncome Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case LawsIncome Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case LawsIncome Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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    August 11, 2026   Case Laws GST
    GST valuation of online gaming actionable claims follows Supreme Court findings, leaving show cause notice adjudication to proceed.
    August 11, 2026   Case Laws GST
    GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.
    August 11, 2026   Case Laws GST
    Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.
    August 11, 2026   Case Laws GST
    Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.
    August 11, 2026   Case Laws GST
    Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.
    August 11, 2026   Case Laws GST
    Effective GST notice service requires meaningful hearing opportunity; portal-only ex parte assessment was set aside for fresh consideration.
    August 11, 2026   Case Laws GST
    Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.
    August 11, 2026   Case Laws GST
    Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
    August 11, 2026   Case Laws Income Tax
    Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
    August 11, 2026   Case Laws Income Tax
    NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
    August 11, 2026   Case Laws Income Tax
    Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
    August 11, 2026   Case Laws Income Tax
    Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
    August 11, 2026   Case Laws Income Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case Laws Income Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no express retrospectivity.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case Laws Income Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
    August 11, 2026   Case Laws Income Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case Laws Income Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.

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      Home› Highlights › Income Tax › 2025 › February, 2025 › This
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      Income Tax

      SC allowed appeal against rejection of compounding application...

      Tax Return Filing Delay Under Section 276CC: Supreme Court Allows Compounding for First-Time Offense as per 2014 Guidelines

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      Income TaxFebruary 10, 2025Case LawsSC
      SC allowed appeal against rejection of compounding application for offense under s.276CC for delayed tax return filing. Court held offense under s.276CC is committed day after due date under s.139(1), not on actual filing date. For AY 2013-14, offense occurred on 01.11.2013, before show cause notice dated 27.10.2014 for AY 2011-12 offense. This qualified as "first offense" under 2014 Compounding Guidelines. Court noted evolution toward more flexible compounding regime, with s.276CC now Category A offense allowing up to three compounding occasions. Orders of HC and CCIT rejected, appellant directed to file fresh compounding application within two weeks.
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